Special duty of excise imposed on goods chargeable under Central Excises Act, collected in addition to existing excise duties.

A special duty of excise is levied and collected on goods chargeable under the Central Excises Act as an additional duty on the amount chargeable, operating alongside existing excise duties; the Central Excises Act provisions, including refunds and exemptions, apply to its levy and collection so far as practicable, and a temporal cesser and savings for prior actions are provided.

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